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Issue Information ‐ TOC

Journal of Healthcare Risk Management > 37 > 4 > 1 - 1

article

News and views

International Wound Journal > 15 > 2 > 185 - 187

article

Phosphasalen vs. Salen Ligands: What Does the Phosphorus Change?

Irene Mustieles Marín, Audrey Auffrant

European Journal of Inorganic Chemistry > 2018 > 15 > 1632 - 1632

Invited for the cover of this issue is Audrey Auffrant from CNRS‐Ecole polytechnique, France. The cover image shows the differences between salen and phosphasalen ligands.

article

Naphthalene Diimides Prepared by a Straightforward Method and Their Characterization for Organic Electronics

Mateusz Korzec, Sonia Kotowicz, Katarzyna Łaba, Mieczysław Łapkowski, more

European Journal of Organic Chemistry > 2018 > 15 > 1756 - 1760

A new approach for the synthesis of acetylene‐substituted naphthalene diimides in polar solvents with PdCl₂, Et₃N, and electrolytic copper powder was developed. This simplified approach allows for high‐throughput synthesis, and the reaction products can be readily separated. DFT studies revealed that the electronic structures of these compounds are mainly determined by the central naphthalene diimide...

article

Cover Feature: Single‐Molecule Magnet and Magnetothermal Properties of Two‐Dimensional Polymers Containing Heterometallic [Cu₅Ln₂] (Ln = Gd^III and Dy^III) Motifs (Eur. J. Inorg. Chem. 15/2018)

Atanu Dey, Sourav Das, María A. Palacios, Enrique Colacio, more

European Journal of Inorganic Chemistry > 2018 > 15 > 1633 - 1633

The Cover Feature shows a two‐dimensional polymeric network containing [Cu₅Ln₂] (Ln = Dy and Gd) motifs. The Dy‐analogue shows single‐molecule magnet (SMM) behavior, whereas the Gd‐analogue features the magnetocaloric effect. The picture on the top at the left is [Mn^III₈Mn^IV₄O₁₂(O₂CMe)₁₆(H₂O)₄], the first known SMM. The mechanism of magnetic refrigeration by a gadolinium alloy implementing the magnetocaloric...

article

A case study on a generalist service delivery model for street children in Durban, South Africa: Insights from the capability approach

Laura Van Raemdonck, Mariam Seedat‐Khan

Child & Family Social Work > 23 > 2 > 297 - 306

This paper adopts a qualitative case study on the generalist service delivery model of I‐Care, a Durban‐based non‐governmental organization that works with male street children. Fifteen face‐to‐face interviews were conducted with 10 I‐Care employees and 5 former street children. A focus group was set up with I‐Care employees. Although existing literature is forthright about a generalist approach for...

article

Crystal structure of the nitrosuccinate lyase CreD in complex with fumarate provides insights into the catalytic mechanism for nitrous acid elimination

Yohei Katsuyama, Yukari Sato, Yoshinori Sugai, Yousuke Higashiyama, more

The FEBS Journal > 285 > 8 > 1540 - 1555

Enzymes belonging to the aspartase/fumarase superfamily catalyze elimination of various functional groups from succinate derivatives and play an important role in primary metabolism and aromatic compound degradation. Recently, an aspartase/fumarase superfamily enzyme, CreD, was discovered in cremeomycin biosynthesis. This enzyme catalyzes the elimination of nitrous acid from nitrosuccinate synthesized...

article

Structural basis of potassium activation in plant asparaginases

Ebenezer Ajewole, Liliana Santamaria‐Kisiel, Agnieszka Pajak, Mariusz Jaskolski, more

The FEBS Journal > 285 > 8 > 1528 - 1539

l‐asparaginases (EC 3.5.1.1) play an important role in nitrogen mobilization in plants. Here, we investigated the biochemical and biophysical properties of potassium‐dependent (PvAspG1) and potassium‐independent (PvAspG‐T2) l‐asparaginases from Phaseolus vulgaris. Our previous studies revealed that PvAspG1 requires potassium for catalytic activation and its crystal structure suggested that Ser‐118...

article

Cover Picture

Chemistry & Biodiversity > 15 > 4 > n/a - n/a

Cover Picture. The search for novel inhibitors of mushroom tyrosinase leads to the investigation of an extract of the aerial parts of Wulfenia carinthiaca Jacq. (picture provided by Dr. Michael Dobner) and revealed two inactive but novel isoplantamajoside derivatives. The isolation and identification of the active principles are reported by Mutschlechner et al. in their full paper https://doi.org/10...

article

Two New Anti‐Proliferative C₁₈‐Norditerpenes from the Roots of Podocarpus macrophyllus

Yan‐Yan Qi, Jia Su, Zhi‐Jun Zhang, Lai‐Wei Li, more

Chemistry & Biodiversity > 15 > 4 > n/a - n/a

Activity‐guided fractionation strategy was used to investigate chemical constituents from the roots of Podocarpus macrophyllus. Successfully, two new norditerpenes, 2β‐hydroxymakilactone A (1) and 3β‐hydroxymakilactone A (2), along with ten known analogues (3 – 12) were isolated. The structures of 1 and 2 were elucidated by spectroscopic analysis including 1D‐, 2D‐NMR, and HR‐ESI‐MS data. The previously...

article

Carbon Nanohybrids: Graphene and Carbon‐Nanotube Nanohybrids Covalently Functionalized by Porphyrins and Phthalocyanines for Optoelectronic Properties (Adv. Mater. 17/2018)

Aijian Wang, Jun Ye, Mark G. Humphrey, Chi Zhang

Advanced Materials > 30 > 17 > n/a - n/a

In article number 1705704, Chi Zhang and co‐workers highlight the recent advances in synthetic methods, intraconjugate electronic interaction mechanisms, and important applications in nonlinear optics of covalently functionalized graphene or carbon nanotube nanohybrids by porphyrins or phthalocyanines. Such conjugated nanohybrids can afford enhanced nonlinear optical performance and better solubility,...

article

Excel and Simulation for Accountants

Clarence Goh

Journal of Corporate Accounting & Finance > 29 > 2 > 133 - 138

Simulation is an extremely useful decision‐making tool for accountants. While many companies have invested heavily in developing sophisticated software to help them run simulations, simulations can also be run on tools such as Excel. In this article, I will use a simple example to demonstrate how an accountant could use Excel to run simulations. © 2018 Wiley Periodicals, Inc. © 2018 Wiley Periodicals,...

article

Hit Refresh: The Quest to Rediscover Microsoft's Soul and Imagine a Better Future for Everyone

Dov Fischer

Journal of Corporate Accounting & Finance > 29 > 2 > 153 - 154

article

Propping in the Pyramidal Business Groups in Turkey

Meltem Gurunlu

Journal of Corporate Accounting & Finance > 29 > 2 > 114 - 126

This article investigates the existence of propping in Turkish business group firms for the years 2010–2016 (150 firms and 1,050 firm‐year data in total). It is claimed that pyramidal ownership in Turkey is used to prop up intra‐group funds and is a beneficial vehicle providing a less costly way of financing. The empirical results of the research indicate the existence of propping in the Turkish business groups and bring a debt and dividends (debt service hypothesis) related explanation for the propping phenomenon in the pyramidal business groups. Accordingly, the key findings indicate that firms within the business group transfer funds to each other via debt and dividends channels in order to reduce financial distress. Hence, business groups in Turkey use pyramidal ownership as a financing vehicle to increase internal capital market funds and a substitute for incomplete financial markets. Propping provides an implicit insurance against bankruptcy risk...

article

What Drives Developing and Transitional Countries to Adopt the IFRS for SMEs? An Institutional Perspective

Yosra Mnif Sellami, Yosra Gafsi

Journal of Corporate Accounting & Finance > 29 > 2 > 34 - 56

With the awareness of the socioeconomic importance of small- and medium‐sized enterprises (SMEs) and the growing demand for a high‐quality accounting framework for these businesses, the International Accounting Standards Board issued on July 9, 2009 a simplified version of financial reporting standards (IFRS for SMEs) to meet the specific needs of such entities. Recently, there is an increasing widespread acceptance of this standard around the world. While considerable effort has been made to explain the worldwide diffusion of full IFRS, still little empirical evidence on the factors influencing the IFRS for SMEs adoption has been undertaken. This study seeks to examine the institutional factors associated with the adoption of the IFRS for SMEs specifically in the context of developing and transitional economies. Based on a sample of 70 countries, the research results show that SMEs' importance, country's reliance on external funding, and external openness degree positively affect the IFRS for SMEs adoption. They reveal a negative effect of tax system and governance quality on this decision. However, education level and prior adoption of full IFRS are nonsignificant factors. These results are relevant to practitioners, SMEs' potential investors, standard setters, regulators, CPA firms, SMEs' managers, and policy‐makers...

article

Connect with your students through a department mascot

Halley Sutton

Campus Security Report > 15 > 1 > 1 - 4

In August 2017, the campus safety department for the Claremont University Consortium welcomed a new recruit to the office. Red the Wonder Dogg is not trained as a bomb‐sniffing dog, nor is he a drug dog, nor does he conduct search and rescue. Red is, instead, a fully classed emergency support dog who acts as both the official mascot for the campus safety department and as a trained therapy dog who...

article

Lead culture change for a safer campus

Joan Hope

Campus Security Report > 15 > 1 > 3 - 3

When Rhonda L. Harris was recruited to lead the public safety division at Old Dominion University in Virginia in 2012, she was brought in to be a change agent to create a positive culture change.

article

Lasing: Host Exciton Confinement for Enhanced Förster‐Transfer‐Blend Gain Media Yielding Highly Efficient Yellow‐Green Lasers (Adv. Funct. Mater. 17/2018)

Qi Zhang, Jingguan Liu, Qi Wei, Xiangru Guo, more

Advanced Functional Materials > 28 > 17 > n/a - n/a

Selecting suitable hosts for green laser emission guest polymers like F8BT remains challenging, with efficient Förster resonance energy transfer and high photoluminescence quantum efficiency being necessary, but not sufficient criteria. In article number 1705824, Ruidong Xia, Yan Qian, Donal D. C. Bradley, Wei Huang, and co‐workers demonstrate that hosts with short‐time, charged‐state absorption (upper...

article

Perovskite Solar Cells: In Situ Growth of 2D Perovskite Capping Layer for Stable and Efficient Perovskite Solar Cells (Adv. Funct. Mater. 17/2018)

Peng Chen, Yang Bai, Songcan Wang, Miaoqiang Lyu, more

Advanced Functional Materials > 28 > 17 > n/a - n/a

In article No. 1706923, Yang Bai, Lianzhou Wang, and co‐workers demonstrate a facile strategy for in situ growth of a 2‐dimensional (2D) PEA₂PbI₄ perovskite capping layer on top of 3‐dimensional (3D) perovskite film. Benefiting from the reduced non‐radiative recombination, increased moisture resistivity and suppressed ion migration of the 2D perovskite, the rationally designed 2D‐3D perovskite solar...

article

Are individuals with loss‐of‐control eating more prone to dietary lapse in behavioural weight loss treatment? An ecological momentary assessment study

Stephanie M. Manasse, Leah M. Schumacher, Stephanie P. Goldstein, Gerald J. Martin, more

European Eating Disorders Review > 26 > 3 > 259 - 264

Objective Individuals with overweight/obesity and loss‐of‐control eating (LOC) may experience poorer outcomes from behavioural weight loss due to reactivity to internal (e.g., affective and physical) states that impact treatment adherence (e.g., dietary lapses). This study examined (a) whether the presence of LOC increased risk for dietary lapses and (b) the moderating role of LOC on the relation...

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Issue Information ‐ TOC

News and views

Phosphasalen vs. Salen Ligands: What Does the Phosphorus Change?

Naphthalene Diimides Prepared by a Straightforward Method and Their Characterization for Organic Electronics

Cover Feature: Single‐Molecule Magnet and Magnetothermal Properties of Two‐Dimensional Polymers Containing Heterometallic [Cu₅Ln₂] (Ln = Gd^III and Dy^III) Motifs (Eur. J. Inorg. Chem. 15/2018)

A case study on a generalist service delivery model for street children in Durban, South Africa: Insights from the capability approach

Crystal structure of the nitrosuccinate lyase CreD in complex with fumarate provides insights into the catalytic mechanism for nitrous acid elimination

Structural basis of potassium activation in plant asparaginases

Cover Picture

Two New Anti‐Proliferative C₁₈‐Norditerpenes from the Roots of Podocarpus macrophyllus

Carbon Nanohybrids: Graphene and Carbon‐Nanotube Nanohybrids Covalently Functionalized by Porphyrins and Phthalocyanines for Optoelectronic Properties (Adv. Mater. 17/2018)

Excel and Simulation for Accountants

Hit Refresh: The Quest to Rediscover Microsoft's Soul and Imagine a Better Future for Everyone

Propping in the Pyramidal Business Groups in Turkey

What Drives Developing and Transitional Countries to Adopt the IFRS for SMEs? An Institutional Perspective

Connect with your students through a department mascot

Lead culture change for a safer campus

Lasing: Host Exciton Confinement for Enhanced Förster‐Transfer‐Blend Gain Media Yielding Highly Efficient Yellow‐Green Lasers (Adv. Funct. Mater. 17/2018)

Perovskite Solar Cells: In Situ Growth of 2D Perovskite Capping Layer for Stable and Efficient Perovskite Solar Cells (Adv. Funct. Mater. 17/2018)

Are individuals with loss‐of‐control eating more prone to dietary lapse in behavioural weight loss treatment? An ecological momentary assessment study

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